Customs tariff code

Customs tariff code 25: SALT; SULPHUR; EARTHS AND STONE; PLASTERING MATERIALS, LIME AND CEMENT

Reference data as at 1 July 2026

Customs tariff code 25 covers SALT; SULPHUR; EARTHS AND STONE; PLASTERING MATERIALS, LIME AND CEMENT. TARIC holds no third-country duty rate of its own for this code; the rate follows from the declarable commodity code beneath it.

25 is a chapter in the EU customs tariff. This page shows the full classification path, the duty rate, the official comparison cases, and the notes that govern this code.

This code is not declarable on its own. A declaration needs one of the subdivisions beneath it.

Customs code
25
Third-country duty
See subdivision
Declarable
No
Binding rulings
0

Duty rates and preferences

OriginDuty rateBasis
Faroe Islands0 %Tariff preference
Melilla0 %Tariff preference
Occupied palestinian Territory0 %Tariff preference
San Marino0 %Customs Union Duty
Türkiye0 %Customs Union Duty
Andorra0 %Customs Union Duty
EU-Switzerland agreement: re-imported goods0 %Tariff preference
GSP-EBA (Special arrangement for the least-developed countries…0 %Tariff preference
Moldova, Republic of0 %Tariff preference
OCTs (Overseas Countries and Territories)0 %Tariff preference
United Kingdom0 %Tariff preference
Chile0 %Tariff preference

Rates from the EU TARIC database. Preferential rates require valid proof of origin.

Compliance regimes on this code

Beyond the duty rate, these EU regimes attach to this code. Each verdict follows from the code alone; the goods themselves can still fall outside a regime.

CBAMIn scopeCementonly partly in scope2023/956

Derived from TARIC and the published EU regulations. It is a starting point for a screening, not a compliance assessment of your goods.

Binding tariff information for this code

The EBTI database currently holds no valid binding tariff information for this code. Comparable cases are found through the parent heading.

Notes that govern this classification

Official excerpts are reproduced in their original language.

Kapitel 25

1. Zu Kapitel 25 gehören, soweit sich aus den einzelnen Positionen oder der nachstehenden Anmerkung 4 nichts anderes ergibt, nur Stoffe im Rohzustand sowie Stoffe, die geschlämmt (auch mit Hilfe chemischer Mittel, die Verunreinigungen ausscheiden, ohne die Struktur der Stoffe zu verändern), gebrochen, gemahlen, zerrieben, gesichtet, gesiebt oder durch Flotation, magnetische Trennung oder andere mechanische oder physikalische Verfahren (ausgenommen Kristallisation) angereichert sind, jedoch nicht geröstete, gebrannte oder durch Mischen gewonnene Stoffe und Stoffe, die eine weitergehende Bearbeitung erfahren haben, als bei den einzelnen Positionen angegeben ist. Den Stoffen dieses Kapitels kann ein Antistaubmittel zugesetzt sein, vorausgesetzt, dass dieser Zusatz die Ware nicht für bestimmte Verwendungszwecke geeigneter macht als für den allgemeinen Gebrauch. (RV E2501000) 2. …

Subdivisions of this code

Frequently asked questions

What does customs tariff code 25 cover?

Code 25 covers SALT; SULPHUR; EARTHS AND STONE; PLASTERING MATERIALS, LIME AND CEMENT. Classification turns on the material, function, and intended use of the goods, not on their trade name.

What is the duty rate for 25?

TARIC holds no third-country rate of its own for 25. The rate follows from the declarable commodity code beneath it.

How many digits does 25 have?

25 has two digits and identifies a Harmonised System chapter. A German import declaration requires the eleven-digit commodity code.

Is there binding tariff information for 25?

The EBTI database currently holds no valid decisions on 25. Comparable cases are found through the parent heading instead.

What happens if the customs tariff code is wrong?

An incorrect code leads to post-clearance recovery of duty and import VAT, delays at clearance, and a penalty where it repeats. A classification with documented reasoning can be defended in an audit.

Is 25 covered by CBAM?

Yes. 25 appears in Annex I of the CBAM regulation (sector Cement). The code is broader than the Annex I entry, so only part of it is covered; check the specific goods. Importers report embedded emissions and surrender CBAM certificates.

Does customs tariff code 25 change?

25 is currently valid. The Combined Nomenclature is amended every 1 January, so master data should be checked against the current tariff annually.

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